section 5(5)
Application for settlement
The Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023Tax202326 sections
Statutory text
- (5) Where the Designated Authority finds any defects in the application made by the applicant, he shall issue a show cause notice allowing the applicant a minimum of one month’s time, which if deemed fit by the Designated Authority on recording the reasons in writing, may be extended to maximum 2 months from the date of such show cause notice to comply with such deficiencies. If the applicant does not respond to such show cause notice or fails to comply with such show cause notice within stipulated time then such application shall be summarily rejected.
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